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Haldane Central School District – Information Technology (2021M-84)
… a result, the District has an increased risk that it could lose important data and suffer serious interruption in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal … unless the Superintendent and Board implement budget cuts in the 2020-21 budget. Key Recommendation Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsDiNapoli: Technology Changing How Local Governments Serve Residents
… have included the installation of Global Positioning System (GPS) tracking on equipment, such as snowplows, heavy …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… permanently used by it for a meeting hall or exhibition grounds ..." (emphasis added). Further, Not-For-Profit … ordinance "any exhibition or entertainment held on the grounds of a town or county [agricultural or horticultural] … from such exhibition or entertainment by the lease of its grounds for such purpose" (emphasis added). Not-For-Profit …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… funding and communication efforts on improvements in these key areas. If the authority can assure safe and … subway system is, by and large, a safe place. However, the crime rate has increased as incidents of crime have outpaced the growth in ridership. In 2022, there …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 94-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the department, company and squad, and after public hearing, may authorize the squad to furnish general ambulance … department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … not required by section 117 of the Public Service Law to pay interest on consumer deposits. Public Service Law, §117 …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… Upstate Medical Center: User Access Controls Over Selected System Applications (Follow-Up) (2021-F-8) An audit issued in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsRequired Documentation
… , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking for … Organization) Corporate Seal affixed to a notarized claim form; Notarized statement from an appropriate officer or … your organization can claim on behalf of, such as IRS form 851, SEC form 10-K or Corporation Annual Report. Proof …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees, or payment … be provided by a public retirement system", "payments to a fund or insurer to provide income to retirees", or "payments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from time to … operated services, all Users are subject to any terms of service, guidelines or rules applicable to such services that … NO RESPONSIBILITY FOR THE TIMELINESS, DELETION, MIS-DELIVERY OR FAILURE TO STORE ANY USER COMMUNICATIONS OR …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… because interest which accrues prior to judgment is merged by the court clerk into the final principal amount of the … equation is solved, x is found to be .047619047 or 4.7619047%. Thus, it would appear that when moneys withheld … exempt from levy. The law was amended effective August 7, 1987 (see L. 1987, c. 829, §1), and eliminated that …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… for improving operations and governance. They can also identify strategies to reduce costs and strengthen … or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit responses should be addressed to …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … sick and personal leave, unless the payment is authorized by an appropriate local enactment or collective bargaining … of accumulated leave time upon separation from service by reason of death. As a general rule, a town may grant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Mayor and eight Aldermen. The City's budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Nassau County – Contract Approval Process (2012M-192)
… a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County … two to 111 days. When additional guidelines were added by NIFA during a control period, the contract approval … contracts, officials are allowing services to be performed by vendors prior to the ratification of contracts and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192